HB98 Alabama 2013 Session

Updated Jan 10, 2026

Summary

Primary Sponsor: John Merrill
Republican
Session: Regular Session 2013
Title: Rescue Squads, Alabama Association of, voluntary contribution through ad valorem tax process
Summary: HB98 would let Alabama property taxpayers voluntarily add a $3 (or more) contribution to the Alabama Association of Rescue Squads, Inc. on their annual ad valorem tax form.
What This Bill Does
It creates a voluntary check-off on annual ad valorem tax statements to donate a minimum of $3 to the Alabama Association of Rescue Squads, Inc. The collected funds are remitted to the association, with the Department of Revenue handling the process and keeping administrative costs under 3% before depositing the rest into the fund, starting with the 2014 tax year.

Who It Affects
Ad valorem taxpayers in Alabama, who may choose to contribute $3 or more to the Alabama Association of Rescue Squads, Inc. when paying their property taxes.
The Alabama Association of Rescue Squads, Inc., which would receive voluntary contributions designated through the tax form and use them as part of its funding.

Key Provisions
Establishes a voluntary check-off on the annual ad valorem tax return to contribute to the Alabama Association of Rescue Squads, Inc., starting with the 2014 tax year.
Requires a minimum contribution of $3, designated via a check-box described as 'Alabama Association of Rescue Squads, Inc.' and added to the taxpayer's ad valorem payment.
Net contributions are remitted to the association's executive director by the 10th day of the month following the contribution.
Departments of Revenue must determine the total designated contributions and deposit them to the association's fund, after administrative costs not exceeding 3% of revenue produced.
The commissioner may prescribe forms and rules necessary to implement the initiative.
The act becomes effective October 1, 2013 after passage and governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Rescue Squads